We look at the division of 223023 by 61 
Our goal is to divide 223023 by 61.

Step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (2) from the dividend to 2 and continue with: 22 / 61

Moving on to step 2:
When dividing 22 by 61, we get 0 with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Grab the next digit (3) from the dividend, add it to 22, then carry on: 223 / 61

Moving on to step 3:
61 goes into 223 3 times with a remainder of 40.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 40 after subtracting 183 from 223.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 61

On to step 4:
If we divide 400 by 61, we get 6 and a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Deduct 366 from 400 and we're left with 34.
Append the next digit (2) from the dividend to 34 and continue with: 342 / 61

Moving on to step 5:
342 divided by 61 is 5 with a remainder of 37.
Put 5 as the next digit of the answer. 
Result so far: 365.0
Deduct 305 from 342 and we're left with 37.
Grab the next digit (3) from the dividend, add it to 37, then carry on: 373 / 61

Going ahead to step 6:
When dividing 373 by 61, we get 6 with a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 3656.0
If we take 366 away from 373, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
61 can be fit into 70 1 times, resulting in a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 3656.1
The remainder is 9 after subtracting 61 from 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 8:
61 can be fit into 90 1 times, resulting in a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 3656.11
Deduct 61 from 90 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

After the division, we end up with 3656.11 and a remainder of 0.029.